Dawgman, I agree with a focus on your golf game, but some of us just enjoy the challenge of optimizing/reducing taxes as an exercise. But don't underestimate the widow tax trap. Taxes go way up while social security gets cut. The widow can also find themselves paying a lot more in Medicare. You may be surprised at the hit.
I suppose I am making many assumptions here. You and your spouse are living the good life as a couple so once you remove/adjust for all the living costs for 1 vs. 2, the extra taxes do not make significant dent in their lifestyle. That said, if one's RE income is more dependent on SS I can see how it may tighten the screws. Don't get me wrong, I want to maximize as much as the next guy... its my nature. Just trying to point out sometimes we miss the forest for the trees...